Calculate Withholding Tax
How withholding tax works
Professionals
Withholding of 20% on the entire fee. Applies to all self-employed workers with VAT number.
Commercial Agents
Withholding of 23% on 50% of commissions. The real effect is 11.5% on gross.
Occasional Services
Withholding of 20% like professionals. No VAT or contributions under €5,000 gross/year.
Frequently Asked Questions
Everything you need to know about withholding tax
What is withholding tax?
Withholding tax is a tax deduction that the client (tax substitute) makes on the professional's fee and pays directly to the Revenue Agency. It is an advance on the taxes owed by the income recipient.
What is the difference between withholding for professionals and agents?
For professionals, the 20% withholding is calculated on the entire fee. For commercial agents, the 23% withholding is calculated on 50% of commissions, with an effective deduction of 11.5% on gross.
Do occasional services follow the same rules?
Yes, the withholding for occasional self-employment is 20% on the full fee. However, occasional services are not subject to VAT and social security if under €5,000/year.
When must the withholding tax be paid?
The tax substitute must pay the withholding by the 16th of the month following payment, via F24 form with the appropriate tax code. They must also issue the CU certificate by March 16th of the following year.
How do you calculate the net from a gross amount?
Start from the gross amount, determine the taxable base (100% for professionals, 50% for agents), apply the withholding rate to the base, and subtract the withholding from gross to get the net.
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